依據我國國防報告書指出，國防部近年基於我國「國防法」之立法精神，結合行政院「擴大內需」與「激勵市場」之政策指導，逐步推展各項「國防資源釋商」規劃及相關作為，藉以將國防資源挹注國內市場，提升我國科技及工業水準。 依現階段我國國防資源釋商規劃，除了增加國防預算投注國內金額比例，期達成有效提高民間參與國防建設之意願與能力，促進國家產業及經發展等目的，並且逐步落實一般性軍需全部向國內採購，現有武器裝備之非核心維持能量，亦逐步規劃釋出民間承接；新武器裝備需求，民間能自製者，則不向外採購，軍方得不建立能量；運用「減少軍中自辦業務」、「降低國外採購金額」及「擴大釋商預算規模」等3原則，進行國防資源配置調整，以擴大國內釋商規模。 以「國有民營」計畫為例，國防部自民國88年進入實驗規劃階段，並於民國90年11月依「國防法」第22條授權制定完成「國防部科技工業機構委託民間經營管理辦法」，業經行政院召開跨部會會議審核通過，於民國91年3月1日施行，據以加速國有民營個案推動。國防部現已完成軍備局第302經理品生產工廠轉型，成為軍方國有民營成功首例，未來可針對機敏性低且軍民通用性高之國防科技工業機構，逐依執行成效檢討辦理委託民營；本研究旨在探討國防資源釋商政策─國有民營案執行成效，並提出未來策略規劃精進建議。 / The National Defense Report indicates that the MND has been prosecuting various privatization plans of national defense resources. These plans are based on the conception of the National Defense Act and are to cooperate with the Executive Yuan's policy to expand domestic needs and to stimulating market. It also aims to inject capital to the domestic markets and to improve domestic technology levels. MND will reduce military engagement and foreign procurement expenditure to expand privatization budget. The capital injection into domestic market is intended to encourage non-military industries to participate in defense developments and to promote domestic economics. General military necessities will continuously be purchased from domestic supplier and the maintainance of the subordinate military components will be taken over by non-military industries. The future purchase of new weapons and equipment which can be domestically manufactured will be exclusive to non-military suppliers in Taiwan. Take the Government-Owned Company-Operated project (GOCO) for example. MND has initiated the test-run phase of the project since 1999. In November 2001, MND promulgated the draft of “Regulations of the Operation and Management of National Defense Technology Institutions by Private Entities”, according to Article 22 of the National Defense Act. The draft has been reviewed and approved by the Executive Yuan and took effect on March 1 2001 to boost the promotion of GOCO system. MND has completed the privatization of Military Necessity Factory No. 302, which is the first success of GOCO. MND will keep privatizing national defense industry of low confidentiality and high common utilities. This thesis aims to analyse the policy of defense resources privatization, by virtue of the case study of GOCO, and to offer suggestions for policy formulation in the future.

本篇論文主要探討新創科技公司產品創新分工網路之現況與績效，新創科技公司之兩大核心資源為創新與技術。公司成長與獲利通常來自技術商品化之價值，一般而言公司很少可完全依賴內部資源進行獨立創新。創新社群以技術為核心，社群中的組織必須顯著地參與一項新技術的商品化工作，主要辨認指標是垂直互補性資產與資訊流通。產業分工網路是企業內部組織和企業彼此間的結合型態，用以產生附加價值，其價值鏈活動是透過良好的協調以造成差異化或成本降低。資訊科技是改變價值活動的執行方式及價值鏈活動中各種連結的性質，影響競爭範圍並塑造新產品。 本研究以國內研發新產品或技術之新創科技公司為研究對象，以個案方式運用分析模式將企業之內外在因素、SWOT及產業能力作深入分析，並訪談中小企業實證研究分工網路活動，探索新創科技公司產品創新分工網路之現況以及產業系統(研究/製造)供應鏈績效，研究結果發現： 1、台灣產業仍屬於「不完全的概念設計與試製生產分離型」分工網路。新創科技公司之產品普遍缺乏品牌形象，且因資源缺乏，無法以全球市場為行銷對象，在設備上的投資、產品與製造的選擇上沒有自主性，限制台灣人才的創新能力及新創科技公司之成功。 2、新創科技公司在產品創新上提昇產品之附加價值，製程上依賴中小企業的「專業分工」及「彈性互補」，充分利用體系資源，調整出最佳效率。但在成熟市場中，採取追隨者的競爭腳步以及成本領導策略，因此無法將產品附加價值回饋於產業分工體系。 3、台灣中小企業普遍在資訊化方面嚴重落後，無法在新的且分散化的產業分工中，以虛擬、組織模組化的分工原理運作，因此人工成本優勢喪失後，其「彈性」、「快速」的核心競爭能力亦在衰退中。 4、中小企業與新創科技公司因價值鏈之市場顧客面不完整，以供應鏈管理觀點檢討發現：管理方法、產品流程、風險與獲利架構、文化與態度觀念、變革升級等構面皆尚待加強。 / I his thesis is mainly in finding out the reality and performance on the network in division of labor for product innovation of a technology startup company. The two core resources of a technology startup company are innovation and techniques. The growth and earning of such company normally come from the value of technology commercialization. Generally, such company could hardly rely on its internal resources completely for independent innovation. Innovative community centers on techniques and the community organization must involve in the commercialization of a new technique significantly, and the main identifying indicator is the vertical complementary assets and the information flow. Industrial network in division of labor is the connecting pattern of the international organization of a business entity with other business, which is for creating added value. The value chain activities are made through sound coordination to generate differentiation and cost-down.Information technology is for changing the performing manner value activities,as well as the natures of connection among various chain activities. It serves to affect the scope of competition and to form new products. This research targeted at the technology startup companies involved in the research and development of new products or new techniques, and case study approach is employed to analyze the internal and external factors of a company,SWOT and industrial capacity with analytical modes. Face to face interview with medium and small enterprises were conducted to empirically demonstrate the activities of the network in division of labor, and to investigate the reality and industrial system (research / manufacturing) supply chain performance of new innovative network in division of labor. The findings are: 1.Industries in Taiwan are still in the stage of“Incomplete Conceptual Design and Pilot Production Separated Network in Division of Labor”level.Technology startup companies are generally lack of brand image. And, with the lack of resources, they are unable to target at the global market for marketing. There is less autonomy in the investment in equipment and options of products and manufacturing. These have limited the talents in Taiwan in their innovation capability and the success of technology startup companies. 2.The technology startup companies promote the added value of their innovative products, and in manufacturing, they rely on the specialization and flexible complement of medium and small enterprise to adjust to the best efficiency by fully utilize the system resources. However, in a matured market, they adopted the follower approach and cost-lead strategies, that they could not feed back the added value of products to the system in division of labor. 3.Generally the medium and small enterprises are having serious information gap, that they are unable to employ the diversification principle in the new and spread-over industrial diversification with virtual, organization modular.Therefore, after losing the labor cost advantage, the core competitiveness in flexibility and speed are also in their way down. 4.Medium and small enterprise, and the technology startup companies have the short of incomplete customer dimension in their value chain, it is found,in the view point of supply chain management, they need to strengthen and improve their managerial approach, product flow, risk and profit structure,culture and attitude and changes and upgrading. Subject Terms (Key Word)： - technology startup company - technology commercialization - network in division of labor - innovation community - value chain - supply chain management

新經濟體系的來臨，以技術為基礎的新創科技公司如雨後春筍般的出現，這些新創科技公司的價值已非過去龐大的有形資產，取而代之的是無形資產，如專利權、商標權、著作權、授權契約或公司的研發團隊等，然而傳統的財務報表係儘反映公司過去的財務狀況和經營成果，對於自行研發而非外購的智慧財產權，卻無法認列在財務報表上，使得公司的價值被嚴重低估，有潛力的公司無法獲得所需資金而功敗垂成，十分可惜。 本研究係以實際經營管理的觀點切入，探討以智慧財產權做為融資擔保標的時所會遭遇到的困難為何？再經由所得知的實際困難找出智慧財產權融資所需營運機制和可行之營運模式。 由於智慧財產權融資大部份的風險都處於資金供給方，因此融資可行與否大致上都決定於資金供給者必須在那些條件具備的情況下才願意接受以智慧財產權做擔保的融資模式，因此本研究主要探討的問題從資金供給者的角度出發，主要研究的資金供給對象為國內銀行和創業投資公司。 透過次級文獻蒐集、集體焦點訪談、個別訪談和郵寄問卷等方法得到主要發現如下： 一、國外智慧財產權融資尚在起步階段，且西方國家與東方國家有關智慧財產權的營運模式皆不盡相同。 二、國內缺乏智慧財產權融資實際個案，雖然有關智慧財產權融資擔保有其基本法源可茲適用，但相關配套法規欠缺。 三、國內創業投資公司多以整體性評估新創科技公司，除少數新創科技公司（如生物科技公司）外，智慧財產並非單一關鍵性考量因素。 四、智慧財產權融資模式對創業投資公司有其間接性影響，其中有關鑑價機制和技術交易市場為創業投資公司所關切重點。 五、國內傳統銀行以利差為主要獲利來源之營運特性使智慧財產權融資高風險之融資形式不易為銀行所接受。 六、銀行本身缺乏智慧財產權鑑價能力和管理能力，此為銀行承做智慧財產權融資首要解決之務。 七、銀行傾向以政府保證的方式來進行智慧財產權融資，以降低本身所承擔風險。 八、以目前整體的環境而言，智慧財產權融資在智慧財產權觀念上、鑑價機制、管理能力、交易市場和法令規範等方面有著許多實行上的困難有待解決。 由以上可知智慧財產權融資以目前各方面的環境而言具有高風險性，其可行性的營運模式建議分為短期和長期來看： 一、初期營運模式： 1、初期政府可用保證基金的形式來分散資金供給者的風險。 2、初期可先透過國外的鑑價機制和交易市場來進行。 二、遠期營運模式： 建立具有國際化的鑑價機構和交易市場，根據「契約自由化」原則，只要交易雙方對於契約內容達成一致性的決議，則交易即可完成，以促進自由市場高流動性的運作。 關鍵字：智慧財產權融資、新創科技公司、創業投資公司、銀行、鑑價機制、技術交易市場、信用保證基金、關鍵要素。 / By the coming of the new economy, high-tech start-ups are mushrooming like bamboo shoots after a spring rain. The value of high-tech start-ups does not base on hard assets, but of their principal assets. The principal assets contain both the intangible assets and intellectual property right (IPR), such as patent, trademark, copyright, license contract as well as R&D team. However, traditional financial statements record only the past financial profile and operating results of companies. They've invested large amount of money on R&D, and therefore, to obtain the IPR. But the right obtained can not be shown on the financial statements. As a result, a large number of high-tech start-ups are underestimated, and unfortunately, most of the potential high-tech start-ups were not able to survive due to the inability to find the fund needed. From the view of the practical operating management, this study discusses problems that should be confronted when operating the financing IPR. Moreover, according to the problems found, the study anticipates by offering the operating mechanism and feasible business models for financing IPR. As we know, the majority of risk lies in the fund suppliers when financing IPR, so mostly the feasibility of financing IPR depends on fund suppliers that will receive IPR as collateral under a certain number requirements possessed. Thus, the study will then offer suggestions mainly in terms of fund suppliers, and the focus will be on domestic banks and venture capitalists. Based on the literature review, group focus interview, individuall interview, posted survey and so on are conducted for the study. Some of insights are derived as bellow: 1. For overseas countries, the financing IPR is just at the beginning period. There are differences in the business models of financing IPR between western countries and eastern countries. 2. There are few real cases about financing IPR in Taiwan although there are some basic laws to apply for financing IPR. Nevertheless, more related regulations are needed. 3. Most of the venture capitalists evaluate high-tech start-ups in an overall way. Hence, excluding a small numbers of high-tech start-ups such as bio-tech companies, IPR is not the only key evaluation factor. 4. The model of financing IPR has an indirect influence to venture capitalists. They emphasize more on the valuation mechanism and the technology marketplace. 5. The profit of traditional banks in Taiwan comes from the interest. From the conservative operating system, these banks are hard to accept the financing IPR that is with high risk. 6. The domestic banks are in short of the IPR valuation and IPR management capabilities. Thus, these problems should first be solved, and then the financing IPR will be able to be taken into action. 7. The domestic banks are in favor of reducing risk by getting guarantee from the government. 8. In terms of the whole financial environment in Taiwan, there are lots of difficulties in the concepts of IPR, valuation mechanism, management capability, technology marketplace, laws and decrees and so forth to be confronted. Above all, financing IPR has high risk in Taiwan at the moment. Therefore, this paper recommends that feasible business models of financing IPR should be divided as follow: 1. Short-run business model: (1) Diversify the risk of the fund suppliers from the guarantee fund offered by the government. (2) Finance IPR by foreign valuation mechanism and technology marketplace. 2. Long-run business model: First, more efforts should be put to set up our own international valuation institutions and technology marketplace. Second, the financing IPR should be taken by contract liberalization principle in compliance with the mechanism of the free market. When both sides agree to the contract, then the deal will be done. By doing so,the IPR financing will be highly promoted at the same time. Key words: Financing IPR, High-tech Start-ups, Venture Capitalists, Domestic Banks, Valuation Mechanism, Technology Marketplace, Credit Guarantee Fund, Key factors.

在二十一世紀中，節能已成為一個重要的議題，而在眾多的節能產品之中發光二極體的發展更是為全世界所注意。本研究有鑑於台灣於發光二極體產業之產值目前已經居於全球第二名，僅次於第一名的日本，嚐試進一步分析台灣於LED產業的技術面以及管理面有何優缺點，並試圖給予進一步的建議。本研究依據發光二極體的產業鏈位置、公司成立時間以及規模等因素挑選了四間具有代表性的公司進行個案公司的相關專利佈局分析以及探討。在本研究最後的研究結論分別針對市場面、技術面以及智慧財產經營管理面做出結論，研究中發現多數廠商有事業策略落後專利佈局以及佈局範圍不夠廣泛的問題。而相對於以上所提及之研究結論，本研究也進一步做出建議：在公司的研究發展方面應做到智慧財產的同步化、將智慧財產的概念體現於公司的組織定位中以及加強研發人員的教育訓練；在技術方面，台灣廠商應積極加入制定相關標準的組織，並在接受國外廠商授權時更要積極的同步建立自主技術及專利以提升技術層次，強化自身競爭力；在策略運用方面，台灣廠商應避免將智慧財產窄化成法律的議題、善用策略聯盟跳脫傳統代工的思維、積極的部屬而非消極的跟隨、以合作的思維替代競爭的思維以及注意分散風險的概念。 / The Light Emitting Diode (LED) has become the center of attentions from industries worldwide due to its performance in energy conservation. The value share of Taiwan’s LED industry has achieved a supreme degree only second to that of Japan. This thesis aims to analyze the merits and shortages of technical and management field of LED industries in Taiwan and to provide further suggestions. The research selects four representative companies as case studies of their patent strategies, The selection criteria includes the company’s position in the industrial chain, the age and the business scale. The thesis ascertains a fact that most industries’ patent strategy is usually restricted and falls behind their business plan. This thesis suggests the synchronization and realization of intellectual property in the R&D through organization assemble and personnel training. Taiwan industries should expand the content of IP management other than legal issues, well utilize strategic alliance, transcend old-fashioned OEM management thinking, adopt the role of an active agent instead of a passive follower, collaboration instead of competition, and pay attention to diversification.

隨著企業越來越重視資訊科技服務管理及流程效能的議題，加上過去兩年由國內外資訊大廠所倡導的ITIL觀念也漸漸成形，部分大型企業已開始依據ITIL所定義的資訊處理流程，逐步導入於其企業內部作業流程中。除了ITIL標準與解決方案外，如何有效地建置CMDB 成為實施ITIL重要的一環。 根據itSMF於2006提出的分析，導入ITIL時，企業主要面臨的幾項挑戰，包括： 1. 組織成員是否願意接受、付出及執行。 2. 高階管理階層是否願意支持、並提供足夠的資源。 3. 如何將ITIL整合到現有的管理流程、執行及評價ITIL的成功價值。 4. 設計及具體呈現ITIL的執行過程。 5. 如何建立一個合適的組織架構、如角色定位、責任及權利劃分……等。 6. 如何獲得及整合各種支援技術或工具。 ITIL 所強調「IT 即業務，業務即IT」的資訊化社會之成形，也是必然的發展方向。從各學術期刊文獻中可以找出以ITIL 為研究主題之學術論文，然而，卻難以找到以ITIL 之核心 CMDB為探討主題之學術論文。本研究從探討台灣製造業電子化特性，佐以各家導入CMDB的方法論，透過案例分析探討導入CMDB 之方法論，推論出台灣製造業導入CMDB前考慮之特性以及更適合台灣的製造業之CMDB之導入方法論。藉由此四大階段的CMDB導入方法，能協助資訊部門在導入 CMDB時能有一個指引可遵循，能夠有效率的導入CMDB，達到Quick Win的目標。效益包括： 1. 依據ITIL或BSM 藍圖，找出企業IT 服務管理問題所在。 並由台灣製造業商業模式，製造模式及運籌模式推出製造業導入CMDB前考慮的特性，得出核心服務並定義服務模型，依重要狀況先後導入。 2. 從四家CMDB導入方法整理出四大階段，此四大階段導入方法符合製造業快速得出成效的要求，並定義每一階段步驟、里程碑及產出文件。 3. 台灣製造業可將此方法論做為導入CMDB 之參考。其他產業亦可將此方法論做為參考。企業可根據實際情況，決定自那個階段切入。 / As the concept of ITIL is widely being promoted across various industries, the topics of IT Service Management and Process Availability are becoming the focal points for many enterprises. Many large enterprises have already implemented ITIL-compliant processes throughout their internal IT organizations. Among many ITIL-related projects, the effective and efficient implementation of CMDB is of particular importance. Nevertheless, it is hard to find research conducted on CMDB, the integral component of ITIL, even though there is no shortage of academic literature on ITIL subject alone. This thesis seeks to define the pre-implementation requirements and implementation methodologies of CMDB that are most suited to manufacturing industries in Taiwan through the application of case studies. The focus on business priority is no doubt the next step in the IT evolution. This paper seeks to assist IT organizations accomplishing the goals of implementing CMDB effectively and efficiently, and define the critical success factors needed to achieve quick wins. The benefits include: 1. Explore the issues within the enterprise IT Service Management with the help of ITIL or Business Service Management Blueprint. Define CMDB’s pre-implementation requirements, implementation phases, and the resulting service models while considering the unique business model and strategy-making processes of Taiwanese manufacturing industries. 2. Consolidate the four CMDB implementation phases necessary to achieve quick-wins from four CMDB implementation cases, and define the procedures, milestones and deliverables of each phase. 3. This four-phase methodology can act as the reference to CMDB implementation not only to Taiwanese manufacturing industries, but other industries as well. Enterprises can decide the most suitable phase to initiate the CMDB project as they see fit.

摘要 觀察著作權法的演進，可說是一部為因應新興科技帶來著作利用型態改變，所造成衝擊的歷史。而現今著作權法面對資訊科技進步，所造成的法制衝擊時，卻因採取反規避措施等激烈的因應手段，造成著作權法制針對數位著作保護之爭議，出現了原先為平衡權利人利益與促進文化創作發展之兩大目的，發生了失衡的現象。該現象的發生，似乎於某種層度上，驗證了德國學者哈伯瑪斯（Jürgen Habermas）於觀察資本主義社會演進的歷史脈絡後，結合馬克斯的社會進化觀點與盧曼的系統論，所主張的晚期資本主義下的四重危機。 而隨著國際間有關數位著作保護的立法趨勢，無形中賦予了著作權人擁有對於他人接近其著作，幾乎完全的管制權利；而合理使用原則之適用卻遭受科技管制的嚴重限縮，使得著作權的保護對象，究竟是表達方式或是無形的概念，產生了保護界限的模糊，著作權法制似乎已轉往著作權利人之一方傾斜。如此的法制發展，將可能造成法律系統的內在衝突與矛盾，危及系統存在的正當性，進而產生數位著作權法制上的合法性危機。 本文試圖依循哈伯瑪斯有關溝通理性與擴大參與以型塑公共領域的主張，尋求爭議解決的可能途徑。並試圖藉由新興之創作共享授權機制（Creative Commons），結合網際網路之互動特性，嘗試探討網路中出現創作之公共領域（Public Sphere）的可能性。並期待開啟以強化社會對話與互動的溝通模式，來尋求爭議問題解決的討論開端。 / Abstract The evolution of Copyright Act reflects the change of publication displaying methods due to technology. Legislators create Anti-Circumvention Provision in reaction to the shock of technology progression on Copyright Act. However, these provision triggers the debate on the purpose of Copyright Act on publication protection, whether it is to protect the obligees or to enhance publication development. This phenomenon verifies Jürgen Habermas’s argument on the four crises under advanced capitalism, which combines Marx’s evolution of society, Luhmann’s system theory, and Habermas’s own observation on the transformation of Capitalism. The legislative trend on digital copyright protection gives the obligees almost complete control over their writings. However,“fair use” is limited by technology restrain. As a result, the Copyright Act seems to be tilted towards obligees. Such development may create inner conflict and endanger the legitimation of the law system. Moreover, the legitimation crisis on Copyright Act may be aroused. This thesis is aimed to solve the debate based on Harbemas’s claim on creating public sphere through rational communication and enlarging participation. For example, the writer combines creative commons and the interactive feature of the Internet to explore the possibility of public sphere on the Internet. In sum, this thesis is intended to resolve the Copyright Act problem.

「上海合作組織」是第一個以中國城市為名的永久性政府間組織，以中文及俄文為正式語言，成員國包括中國、俄羅斯及地處中亞的哈薩克、吉爾吉斯、塔吉克、烏茲別克。而「上海合作組織」的前身是建立於1996年的「上海五國」機制，2001年中，烏茲別克加入「上海五國」機制，同年6月15日，六國元首共同發表「上海合作組織成立宣言」，宣佈在「上海五國」機制基礎上成立「上海合作組織」，當時中共藉著這個機制與俄羅斯及中亞四國開始展開邊境地區信任和裁軍的談判，而這也是「上海合作組織」軍事合作的開端。 本論文以「上海合作組織」軍事合作為研究主題，首先主要探討的目的為從「上海五國」到「上海合作組織」，其軍事合作形成的背景有那些主要因素、其演進的歷程及其內容，其次「上海合作組織」軍事合作的主要內容有那些，接著探討「上海合作組織」軍事合作發展至今，不論外部或內部有那些限制因素影響軍事合作，最後逐一分析「上海合作組織」的軍事合作對全球、區域及台海兩岸的安全情勢未來的發展。 研究發現隨著「上海合作組織」的成立，中共在中亞地區的影響力逐漸加大，中共在中亞日益提昇的力量也形成對俄羅斯的另一種挑戰。2007年6月27日「上海合作組織」六個成員國簽署「上海合作組織成員國關於舉行聯合軍事演習的協定」，使聯合軍演朝向定期化、常態化與制度的趨勢發展，而「上海合作組織」軍事合作發展至今，雖然有許多內外的限制因素，但是其範圍及影響層面卻日漸擴大，對全球、亞太地區或台海兩岸的安全情勢都產生重大的影響，不論兩岸和平談判如何發展，我們都要密切注意「上海合作組織」軍事合作對我軍事、外交等層面所造成的威脅。 / The Shanghai Cooperation Organization (SCO) is the first permanent inter-government organization named by one of the Chinese cities. Its official language is Chinese and Russian, and its members include China, Russian Federation, Republic of Kazakhstan, Republic of Kyrgyzstan, Republic of Tajikistan and Republic of Uzbekistan. "Shanghai Five" mechanism, established in 1996, was the forerunner of SCO. In 2001, Republic of Uzbekistan joined the "Shanghai Five" mechanism, and in the same year of June 15, the leaders of the six countries announced a joint statement－"the founding declaration of SCO", which declared SCO was established on the basis of the "Shanghai Five" mechanism . By using this mechanism, China started the negotiation, which is about a mutual trust of boarding area and disarmament issues with Russia and four center Asia countries, and this mechanism started the military cooperation in SCO. This thesis mainly focuses on the military cooperation of SCO. First, it will be discussed that the purpose of the organization from the "Shanghai Five" to SCO, including what are the primary factors of forming the military cooperation and its courses of evolution and contents. Second, we talk about what are the main contents of the military cooperation, and the SCO’s external or internal limitation which may influence the military cooperation. Finally, we analyze its future development of security situation in global, regional, and the two sides of the Taiwan Strait areas step by step. The research discovered, with the foundation of SCO, that the China’s influence in center Asia is increasing, which will form another challenge to Russia. On June 27, 2007, the six members of SCO signed “an agreement of holding joint military maneuvers among SCO members” to have them held periodically, normally, and systematically. From now, although there are a lot of limitations, the influence of the military cooperation is increasing and it has played a key role in global, Asia Pacific and the two sides of the Taiwan Strait areas. No matter how the peace negotiation between the two sides of the Taiwan Strait areas will go, we must keep a close eye on the fact that the military cooperation could cause Taiwan’s military and diplomacy to be under threat.

近年來GPS相關產品與各項應用蓬勃發展，當中又以GPS手持裝置最受人矚目，根據各項數據顯示，GPS手持裝置的出貨量近年來呈現高度的成長，GPS手持裝置產品與其相關應用無疑是當前最具前景的產業之一。然而目前有關GPS的研究多半偏向技術為主，鮮少有研究以消費者為焦點從事研究，因此本研究將朝這個方向出發，主要探討影響消費者GPS手持裝置採用意願的相關影響因素。 本研究以科技採用模型為主要的理論依據，在經過文獻探討後將影響因素分成個人因素、社會因素與科技因素三大類，並據此發產出相關研究架構。同時本研究採用研究調查法，以北部大專以上學生為主要抽樣對象，紙本問卷與網路問卷共回收有效問卷286份。在經過資料分析後，發現個人創新性、自我效能、知覺服務可獲得性、社會影響各會以不同方式影響消費者GPS手持裝置行為採用意願。本研究並據此對實務與後續研究提出相關建議。

如果你是一名技術創業家，你會選擇在台灣創業，抑或直接到美國創業？如果台灣要成為技術創業家的「天堂」，這座天堂會是長成什麼模樣？若以美國創業環境作為現今台灣「打造創業天堂」的學習典範，台灣應如何「布置」這一座創業天堂？ 知識經濟時代，以知識、技術為基礎而進行之創業活動勢必與智慧財產權密切相關，因此本研究即藉由對於與智慧財產作價投資有關的幾項重要議題，包括智慧財產作價投資之概念、智慧財產作價投資與國內投資、智慧財產作價投資與國際投資、我國研發能量之釋放與科技基本法、智慧財產作價投資之會計處理、智慧財產作價投資之租稅問題、智慧財產作價投資之契約與章程等，進行研究及探討，最後針對美國Google公司之技術創業進行個案研究。內容相當廣泛，涉及法律、投資、會計、租稅、契約、評價、智慧財產、技術移轉等面向，並於探討上述議題後，對於台灣現狀提出如下之政策配套及法令修改建議，期許營造台灣成為一座鼓勵創新及創業活動的技術創業天堂： 一、 公司法應允許投資人得以「勞務」出資，建議放寬公司法第156條第5項對於出資種類之限制，並輔以「勞務作價股份銷除制度」作為配套。 二、 公司法應允許得銷除特定股份，而非一體性地等比例銷除，建議修改公司法第168條，賦予公司得以章程規定就特定股份為銷除之權限。。 三、 智慧財產評價之進行，應嚴守於「評價當時」智慧財產權所具有的價值，詳細區分「智慧財產/技術」與「勞務」之不同，而非將經勞務提供後所帶來的經濟價值一併計算在內。 四、 公司法應允許包括「發起設立時」、「募集設立時」，及「發行新股時」等，均得以智慧財產作價投資，建議對於公司法第131條、第156條及第272條之適用要件，予以一致化。 五、 技術並非法律上所規範之權利客體，建議將公司法第156條第5項所稱「技術」修改為「智慧財產」。 六、 對於擁有龐大智慧財產的公立學校及政府機關，應為其尋思解套方法。建議立法規定公立學校及行政機關得另成立一法人組織或基金會，將其所擁有之智慧財產權全部移轉至該智權控股機構或基金會中，由該組織或基金會來運用該些智慧財產權。 七、 現行政府之對外投資政策及法令仍處於管制經濟之思維，建議應加快我國對外投資自由化之腳步。 八、 科技基本法將智財權下放予執行單位，而行政院及各主管機關又訂定辦法對於執行單位之各項智權運用活動課以程序上之繁瑣要求，包括公開、公正之程序，境外實施需事前經主管機關許可等等，此些限制實已造成「智財之不完全下放」現象，嚴重阻礙以智慧財產作價投資建構技術創業天堂之實現。 九、 關於專利權及專門技術之攤折問題，建議應委請公正單位評估該技術之有效生命週期，同時提出該專利權及專門技術之「可能享有年限」，以作為會計上攤折之依據，並顧及企業營運上財務報表資訊之如實揭露。 十、 針對課稅時點之問題，由於作價投資所取得之股票，乃是「財產形式之轉變」，投資人實際上並未獲取所得，必須等到賣出股票時才有所得產生，故建議應於「股票轉讓時」始進行所得稅課徵。 十一、 技術創業要成功，重點是技術移轉要成功，因此，技術移轉之內容及方法便需於契約中詳加規範。 十二、 美國矽谷地區，創業人擁有創新與創業精神，並持續進行技術研發；學校提供創業所需資源、人脈予新創公司及創業人；而創投公司及天使投資人的資金挹注及管理要求與導入，更是新創公司成功的重要因素。此外，整體的外在大環境，包括冒險精神、會計制度、公司制度、租稅制度、法令制度及專業服務機構等等，都是營造創業天堂所不可或缺的要素。 / If you are a technology entrepreneur, will you start your business in Taiwan or in the U.S.? What is the Paradise for technology entrepreneurs if Taiwan chooses to become one? What should Taiwan provide in the environment if Taiwan takes the U.S. as a model of Entrepreneurship Paradise? In the era of knowledge-based economy, any start-up based on knowledge and technology will be closely related to issues of intellectual property. The thesis will focus on several important issues about investment with contribution of intellectual property as equity, such as its concept, domestic and international investment with contribution of intellectual property as equity, industrialization and commercialization of R&D results in Taiwan and the Science and Technology Basic Law, accounting procedures and taxation issues, contracts and regulations of investment with contribution of intellectual property as equity. The thesis will also illustrate with the case study of Google. The discussion tries to elaborate the issue from various aspects, including law, investment, accounting, taxation, contracts, technology evaluation, intellectual property and technology transfer. The thesis concludes with the following suggestions for governmental policy and law on the issues discussed, to build a paradise, friendly to innovation and start-ups, for technology entrepreneurs in Taiwan. 1. Labor should be recognized as an investment in Company Act. The limitation of investment category of Article 156 (5) should be expanded and be complemented with an elimination system of labor equity. 2. Elimination of specific shares, instead of elimination by ratio, should be allowed in Company Act. The thesis also proposes to amend Company Act Article 168 to authorize the enterprise to eliminate specific shares. 3. The evaluation of intellectual property should faithfully reflect its value for the time being. It should also distinguish the difference between the value of intellectual property/ technology and of labor, instead of a compound evaluation of both. 4. The investment with contribution of intellectual property as equity should be allowed when a company is established by means of promotion and by means of offer as well as when it issues new stocks. The applicable conditions of Company Act Article 131, 156, and 272 should be unified. 5. The term “technology” should be changed into “intellectual property” in Company Act Article 156 (5), given that “technology” is not an object of right defined by law. 6. There should be more channels for public universities and governmental institutions for the release of intellectual property. The government or legislators should enable public universities and governmental institutions to establish an institution or foundation and to transfer/ license their intellectual property to the institution for better use. 7. The government should abandon economic controlling measure through policy and regulation about overseas investment and speed up the liberation. 8. Science and Technology Basic Law authorize intellectual property rights to the executives. However, the Executive Yuan and other authorities set up orders and regulations on procedures about the application of intellectual property, including “public and fair procedure,” “overseas execution permission,” and so on. Those orders and regulations violate the spirits of Science and Technology Basic Law and prevent Taiwan from the Paradise for entrepreneurs. 9. Life cycle of patent and know-how should be evaluated by impartial organizations. The prediction of possible effective year of said patent and know-how should be taken for depreciation and amortization in accounting and be publicized as financial information of a company. 10. The investment with contribution of intellectual property should be taxed when stocks are transferred because such investments are transformation of asset types and the investors do not obtain actual income until the stocks are sold. 11. The success of a technology start-up depends on the success of technology transfer. Hence, the content and method of technology transfer should be defined in detail in the contract. 12. The entrepreneurs in the Silicon Valley in the U.S. possess the spirits of innovation and entrepreneurship and keeps on technology research and development. The universities provide resources and personnel network for start-ups and entrepreneurs. Financing, introduction and demand of effective management from Venture Capitals and Angel Funds are the key factors for the success of start-up companies. Besides, the environment, including venture spirits, accounting and taxation system, company structures, law and regulation, and professional institutions, are indispensible for the establishment of the Paradise for entrepreneurs.

學術研究機構向來是科技創新的主要動力來源，許多與人類生活息息相關的發明多半來自於學術研究機構此一孕育創新的搖籃。此外，一個國家的學術研究能量往往也反映了該國的技術能力與競爭力，因此世界各國無不投注大量資源於大專院校及研究機構，期望除了學術產出之外，亦能將原始的創新概念透過研發活動轉化為智慧財產，並進一步將其商業化，滿足市場需求，實現知識之最大價值。 我國之學術研究能量並不落於美、歐、日等主要技術領先國之後，從我國政府投注於學術研發活動之經費、歷年發表於SCI、EI等期刊論文以及取得美國專利之數量等科技發展成果指標便可說明此點，然我國於1999年通過與美國拜杜法案意義相當之科技基本法至今已滿九年，各學研機構之專利申請量雖有成長之勢，然而2007年實際之智慧財產權收益卻僅佔研發總投入費用的0.87%；2005年全國技術貿易額收支比僅達0.23，與美、日、英等國相較，實可謂差強人意，顯見我國在研發成果商業化上已面臨一定瓶頸。 在知識大爆炸方興未艾的二十一世紀，可以預見的是將有越來越多的研發成果持續產出，學研機構花費於取得並維護智慧財產之費用亦將持續提高，如何在產出的眾多研發成果及專利中，篩選出真正有商業化潛力之標的，以將有限的人力、時間、資金等資源投注於其上並轉化為實質的經濟效益，將是學研機構進行研發成果商業化時的重要課題；此外，在學研機構法人化之潮流下，若未來大學等學研單位須自行負擔大部份資金之籌措時，此一評估機制將更顯重要。另，在資訊高度不對稱的情況下，技術需求方難以辨認技術供給方之技術是否為適合之交易標的，因此若能建立一套商業化可行性評估機制，亦能使雙方間之資訊交流更為順暢，促進技術之移轉與商業化。 因此，本研究嘗試提出一研發成果商業化可行性評估機制，以供學研機構進行內部評估，使國內「悶住」的研發能量得以透過有效的評估機制而活化。又，由於不同科技領域所適用之商業化可行性評估方式將有所差異，而生物科技領域為二十一世紀科技發展中之重要領域，且列為政府政策下的重點發展產業之一，加以作者本身之相關學經歷背景，是以本研究選擇生物科技領域研發成果為討論之重點。 本研究分別從5W的角度來探討研發成果商業化可行性之評估機制，分別是進行商業化可行性評估之目的(Why)、進行商業化可行性評估之時點(When)、商業化可行性評估之執行者(Who)、評估所需資訊之取得(How)以及進行商業化可行性評估時所需考量之因素(What)，最後建立一研發成果商業化可行性評估機制，作為本研究之核心概念以及後續個案探討之依據。 此外，本研究針對研發成果商業化可行性評估之各項構面進行介紹，並提出學研機構於進行評估時在各構面應考量之重要項目與問題。依所建立之評估機制與架構流程，將評估構面分為技術、智慧財產、市場、法規與財務五大構面，並以技術與智慧財產構面為探討之重點。 由於本研究之研究對象為學術研究機構，且以生物科技領域為重心，故由大專院校、基礎研究機構及應用研究機構中各挑選一具代表性之單位作為個案研究對象，分別為國立陽明大學、中央研究院以及財團法人工業技術研究院，透過與各機構之研發成果管理專責單位進行訪談，深入了解其運作機制與現況，以期綜覽各類型學研機構之研發成果商業化可行性評估機制，並得出研究發現及建議。 根據個案研究之發現，本研究對於國內學研機構之整體建議，主要包括：研發成果商業化可行性評估機制應依機構之目的、性質、智財管理現況加以擬定；研發成果商業化可行性評估之構面應配合研發成果之性質及開發階段而設定，並以技術構面為基礎，智財構面為樞紐連結市場與法規構面之評估，最後以財務構面進行統合；而學研機構若欲採外部審查方式執行評估工作，須考量可能之缺失；此外，研發成果商業化可行性之評估應由具備跨領域能力之團隊加以執行，並應使具備產業經驗與市場背景之人員有一定程度之涉入；再者，生物科技領域研發成果因其本質上之特殊性，故於進行商業化可行性評估時，有諸多因素需加以考量；最後，政府可主動協助建立專業之機構或團隊，提供學研機構進行研發成果商業化可行性評估甚至後續之技術行銷服務，以有效符合規模經濟、範疇經濟與專業、客觀之考量。 / Academic and research institutes are the origins of technology innovation. Many of the significant inventions were devised in these cradles of innovation. Academic and research power can often indicates the technology capability and competency of a nation. Every government invests vast resources to universities and research institutes in order not only to make academic publication but also to realize the maximum value of the knowledge through converting the innovative ideas into intellectual properties (IP) and further commercializing the R&D achievements to meet the market needs. The academic researches in Taiwan can compete with the technological leading countries such as the U.S, Japan, and E.U. countries, in terms of some science and technology indicators like R & D expenditure, SCI / EI publications, and the number of U.S. patent granted. Nevertheless, the actual revenue generated by IP in 2007 was only account for 0.87% of the total R&D input and the coverage ratio of technology balance of payments was only 0.23 in 2005. The fact indicates that there were some barriers on the path of R&D commercialization in Taiwan. In the 21st century of knowledge explosion, it is predictable that more and more R&D achievements will be generated from academic institutes and the expenses devoted to the acquisition and protection of IP will keep rising. Therefore, it will become a critical issue in academic institutes to sieve out the targets of the higher commercial potential from numerous R&D results and patents so as to concentrate the time, human and financial resources on those targets for its further commercialization. Moreover, under the highly asymmetrical information situation during the technology trading, technology buyers have difficulty in identifying whether the technology is a suitable trading target or not. A well-established feasibility evaluation mechanism will also stimulate the interflow of information and promote the technology transfer and commercialization. Accordingly, this thesis will try to establish a feasibility evaluation mechanism (FEM) for commercialization of R&D achievements in academic institutes in order to activate the stuffy R&D energy in Taiwan. Biotechnology is one of the most important fields of technology in the 21st century and thus be the main concern of the discussion of this thesis. This thesis will investigate the feasibility evaluation mechanism for commercialization of R&D achievements on a “5W” basis, including the purposes of evaluation (why), the time of evaluation (when), the executives of evaluation (who), the information needed in the evaluation process (how), and the factors that should be taken into consideration in the evaluation process (what). Accordingly, a feasibility evaluation mechanism for commercialization of R&D achievements will be established as the central concept of this study and as the ground of follow-up case analysis. In addition, each aspects of feasibility evaluation as well as the significant issues and questions of each aspect will be illustrated in this study. According to the feasibility evaluation mechanism and framework established in this study, there are five main evaluation aspects including the technical aspect, intellectual property aspect, market aspect, legal aspect, and financial aspect. The main subjects of this study were the academic institutes in biotechnology field in Taiwan, the National Yang-Ming University, the Academia Sinica, and the Industrial Technology Research Institute (ITRI). These institutes are chosen as the subjects of case study standing respectively for the higher education institute, basic research institute, and the applied research institute. By way of interviewing the personnel of R&D achievements and IPR management department in the institutes in question, the feasibility evaluation mechanism implemented by different types of academic institutes was investigated to delineate the key findings, followed up with some practical advices. The overall advices proposed by this study for the academic institutes in Taiwan were summarized as follows: (1) The feasibility evaluation mechanism for commercialization of R&D achievements should be devised in accordance with the purpose, the nature, and the IP management status of each institute. (2) The feasibility evaluation should be set to match up the development stage of the R&D achievements and take the technical aspect as the groundwork, IP aspect as the pivot connecting to the market and legal aspect, and the financial aspect as an integrated result. (3) Evaluation executed by external parties may be of some defects that should be taken into consideration. (4) The feasibility evaluation for R&D commercialization should be executed by multi-disciplinary team and the industry-experienced or market personnel should as well participate in the evaluation process. (5) Due to the characteristics of biotechnology, many special factors should be involved in the evaluation process. (6) The government may actively assist in setting up a professional organization or team to provide feasibility evaluation and even the further technology marketing services to meet the consideration of economies of scale/ scope, specialty, and objectivity.